IGST is not leviable on ocean freight.
Levy of GST — The submission was that challenge in this writ petition is covered by judgment dated 23rd January, 2020 made by a Division Bench of High Court of Gujarat, in, inter alia, R/Special Civil Application 726 of 2018 [(Mohit Minerals Pvt. Ltd. vs. Union of India & 1 other(s)] wherein view taken was that no tax is leviable under Integrated Goods and Services Tax Act, 2007, on ocean freight, for services provided by a person, located in a non-taxable territory, by way of transportation of goods on a vessel from a place outside India upto Customs station of clearance in India. Notification impugned in this writ petition has been declared unconstitutional by the judgment. Mr. Roy, learned advocate appears on behalf of respondent nos. 2 and 3 and does not dispute that the challenge appears to be covered. Mr. Kundalia, learned advocate appears on behalf Union of India.— MCPI Private Ltd. & Another Vs. Union of India & Others [2020] 22 TAXLOK.COM 044 (Calcutta)
IGST is not leviable on ocean freight.
Levy of GST — The submission was that challenge in this writ petition is covered by judgment dated 23rd January, 2020 made by a Division Bench of High Court of Gujarat, in, inter alia, R/Special Civil Application 726 of 2018 [(Mohit Minerals Pvt. Ltd. vs. Union of India & 1 other(s)] wherein view taken was that no tax is leviable under Integrated Goods and Services Tax Act, 2007, on ocean freight, for services provided by a person, located in a non-taxable territory, by way of transportation of goods on a vessel from a place outside India upto Customs station of clearance in India. Notification impugned in this writ petition has been declared unconstitutional by the judgment. Mr. Roy, learned advocate appears on behalf of respondent nos. 2 and 3 and does not dispute that the challenge appears to be covered. Mr. Kundalia, learned advocate appears on behalf Union of India.— MCPI Private Ltd. & Another Vs. Union of India & Others [2020] 22 TAXLOK.COM 044 (Calcutta)
- Aug 14, 2025
Due Date - IT - Aug 13, 2025
Due Date - GST - Aug 11, 2025
Due Date - GST - Aug 10, 2025
Due Date - GST - Aug 07, 2025
Due Date - IT - Aug 05, 2025
Enhancement of Interoperable Services between E-Way Bill 1 and E-Way Bill 2 Portals - Jul 31, 2025
Due Date - IT - Jul 30, 2025
Due Date - IT - Jul 24, 2025
Due Date - GST - Jul 22, 2025
Due Date - GST - Jul 20, 2025
Advisory: Regarding GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers - Jul 20, 2025
Due Date - GST - Jul 19, 2025
Advisory on reporting values in Table 3.2 of GSTR-3B - Jul 18, 2025
Due Date - GST - Jul 17, 2025
Taxpayer Advisory on upcoming security enhancements - Jul 16, 2025
GST Portal is now enabled to file appeal against waiver order (SPL 07) - Jul 15, 2025
Due Date - IT - Jul 13, 2025
Due Date - GST - Jul 11, 2025
Due Date - GST - Jul 10, 2025
Due Date - GST - Jul 07, 2025
Due Date - IT - Jun 30, 2025
Due Date - GST - Jun 30, 2025
Due Date - IT - Jun 29, 2025
Due Date - IT - Jun 25, 2025
Due Date - GST
- Jul 31, 2025
Time Limit for Availment of ITC: Retrospective Amendments and Legal Challenges - Jul 31, 2025
Tax Implications of Gifts Received from Relatives and Friends - Jul 16, 2025
E-Invoicing Under GST: Applicability, Process and Common Errors - Jul 16, 2025
TDS on Sale of Property u/s 194-IA: Compliance Guide for Buyers - Jul 03, 2025
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Donation to Political Parties-Department View - Jun 17, 2025
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Condonation In Filing Appeal- Remedy In Case of Delay - May 22, 2025
Interest on Delayed Refund Under GST- Recent Court Rulings and Practical Implications - May 16, 2025
Blocking of Electronic Credit Ledger: Legal Challenges and Remedies Available to Tax Payers - May 16, 2025
Recent Changes In TDS Provisions- Latest Update - May 02, 2025
Role of Input Service Distributor After Change Inlaw - May 02, 2025
Presumptive Assessment Under Income Tax Act- An Analysis - Apr 24, 2025
Claiming ITC Under Wrong Head- Remedies Available - Apr 24, 2025
Major TDS Amendments Effective from 1st April 2025: A Comprehensive Overview - Apr 14, 2025
Block Credit Under GST With Important Case Laws - Apr 14, 2025
Different Income Tax Forms For Filing Income Tax Return - Apr 07, 2025
TAX PLANNING BY SALARIED ASSESSES - Apr 01, 2025
Penalty on Underreporting and misreporting of income - Mar 22, 2025
Disallowance of Outstanding Payment to MSME - Clear Before 31st March
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